TaxTMI 
TaxTMI 
2017 (6) TMI 219
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.... four appeals is common and therefore all the four appeals are being disposed of by this common order. The details of all the four appeals are given herein below: Appeal No. OIA No. & Date Period Cenvat credit availed (Rs) Penalty imposed (Rs) E/21000/2014 80 to 83/2013 dated 18.12.2013 February 2007 4,07,592/- 4,07,592/- E/21001/2014 80 to 83/2013 dated 18.12.2013 January 2007 22,12,524/- 22,12,524/- E/21002/2014 80 to 83/2013 dated 18.12.2013 Mar 2007 to September 2007 48,73,815/- 48,73,815/- E/21004/2014 80 to 83/2013 dated 18.12.2013 Oct 2007 to July 2008 4,99,801/ 4,99,801/- Briefly the facts of the case are that the appellant is a Govt of Kerala Undertaking incorporated as a company under the Compani....
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....equipment etc. He further submitted that the issue involved in the present case is no more resintegra and has been squarely covered in favour of the appellant by the Jurisdictional High Court of Karnataka in the case of CCE Vs SLR Steels Ltd [2012(280)ELT 176 (Kar.)] wherein identical issue was involved and the Hon ble Karnataka High Court after considering the definition of capital goods specified in Rule 2(a) of the CENVAT Credit Rules 2004 and the definition of input as contained in Rule 2(k) of the CENVAT Credit Rules 2004 has come to the conclusion that the appellant is entitled to CENVAT Credit of duty paid on steel and cement used in the manufacture of storage tank and the pollution control equipment. Here it is pertinent to reproduc....
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....s used in the manufacturer of capital goods which are further used in the factory of the manufacture also falls within the definition of input. In 2009, this explanation has been amended to the following effect : but shall not include cement, angles, channels Centrally Twister Deform bar (C.T.D.) or Thermo Mechanically Treated bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods. 8. Therefore, the notification of the Legislature is very clear that it is only the inputs used in the manufacture or construction of capital goods which is construed as input and cenvat credit is available on the duty paid in purchase of such inputs. If the ceme....